Provides for state advisory appraisal services to villages.

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S6307-2011 Actions

• May 31, 2012: SIGNED CHAP.62
• May 21, 2012: DELIVERED TO GOVERNOR
• Apr 30, 2012: returned to senate
• Apr 30, 2012: passed assembly
• Apr 30, 2012: ordered to third reading cal.492
• Apr 30, 2012: substituted for a9383
• Feb 29, 2012: referred to real property taxation
• Feb 29, 2012: DELIVERED TO ASSEMBLY
• Feb 29, 2012: PASSED SENATE
• Feb 13, 2012: ADVANCED TO THIRD READING
• Feb 13, 2012: AMENDED 6307A
• Feb 7, 2012: 2ND REPORT CAL.
• Feb 6, 2012: 1ST REPORT CAL.169
• Jan 24, 2012: REFERRED TO LOCAL GOVERNMENT

S6307-2011 Meetings

Local Government: Feb 6, 2012

S6307-2011 Calendars

Floor Calendar: Feb 7, 2012 , Floor Calendar: Feb 13, 2012

S6307-2011 Votes

S6307-2011 Memo

BILL NUMBER:S6307

TITLE OF BILL:
An act
to amend the real property tax law, in relation to providing for state
advisory appraisal services to villages

PURPOSE OF BILL:
To include villages as localities eligible to receive
advisory appraisals for highly complex properties and public
utilities, currently provided by the Commissioner of the New York
State Department of Taxation and Finance to cities, towns and villages.

SUMMARY OF SPECIFIC PROVISIONS:
Section 1 amends section 1544 of the
Real Property Tax law, subdivision 1 to include villages in the list
of localities able to receive advisory appraisals for highly complex
properties and public utilities, currently provided by the
Commissioner of the New York State Department of Taxation and Finance.

Section 2 amends section 1546 of the real property tax law to include
the assessor of villages skill level as a factor for the Commissioner
of the Department of Taxation and Finance to determine which
properties are highly complex properties eligible to receive an
advisory appraisal.

Section 3 sets the enacting date.

JUSTIFICATION:
Village assessors have been denied the opportunity to
review advisory appraisals that are readily available for every other
form of local government.

This bill would remedy the statutory oversight for villages and afford
them the same opportunity to request and review advisory appraisals
for highly complex properties of which they must assess and currently
made available to assessors from counties, towns and cities.

PRIOR LEGISLATIVE HISTORY:
This is a new bill.

FISCAL IMPLICATIONS:
No new costs to the state.

EFFECTIVE DATE:
This act shall take effect immediately.

S6307-2011 Text

                      S T A T E   O F   N E W   Y O R K
  ________________________________________________________________________

                                    6307

                              I N  SENATE

                              January 24, 2012
                                 ___________

  Introduced  by  Sen. MARTINS -- read twice and ordered printed, and when
    printed to be committed to the Committee on Local Government

  AN ACT to amend the real property tax law, in relation to providing  for
    state advisory appraisal services to villages

    THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
  BLY, DO ENACT AS FOLLOWS:


    Section 1. Subdivision 1 of section 1544 of the real property tax law,
  as amended by chapter 844 of the laws of 1990 and as further amended  by
  subdivision  (b)  of  section  1  of part W of chapter 56 of the laws of
  2010, is amended to read as follows:

    1. The commissioner shall provide upon written request  of  the  chief
  executive  officer  or assessor of a VILLAGE, city, town or county which
  conducts a revaluation or update  program  as  defined  in  section  one
  hundred  two  of  this chapter advisory appraisals of (1) highly complex
  properties, being properties where the  appraisals  require  either  the
  professional  use of highly specialized engineering skills or the devel-
  opment of earnings or economic analyses of a high degree  of  complexity
  and  (2)  taxable public utility property located in such VILLAGE, city,
  town or county.
    S 2. Section 1546 of the real property tax law, as  added  by  chapter
  957  of  the  laws  of 1970 and as further amended by subdivision (b) of
  section 1 of part W of chapter 56 of the laws of  2010,  is  amended  to
  read as follows:

    S 1546. Determination of specific types of property eligible for advi-
  sory appraisals by state or county. The commissioner shall determine the
  specific  types  of  property  which are included in the descriptions of
  moderately  and  highly  complex  properties   eligible   for   advisory
  appraisals  as  provided  in  sections  fifteen  hundred  thirty-six and
  fifteen hundred forty-four of this article, considering in  addition  to
  other pertinent factors the level of appraisal skills required of asses-
  sors  and  other  appraisal personnel of the respective counties, cities
  [and], towns AND VILLAGES  under  the  minimum  qualification  standards
  established in accordance with the provisions of this article.
    S 3. This act shall take effect immediately.

   EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                        [ ] is old law to be omitted.
                                                             LBD14117-01-2